Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	27
Complemento:	/2004
Publicação:	04/08/2004

Ementa:

Altera os Convênios ICMS 03/99 e 140/02 relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.

Assunto:

Substituição Tributária-Combustíveis e outros derivados ou não de Petróleo

Nota Explicativa:
Nota: " Os documentos contidos nesta base de dados têm caráter meramente informativo. Somente os textos publicados no Diário Oficial estão aptos à produção de efeitos legais."

Texto:

CONVÊNIO ICMS 27/04

Divulgado, no âmbito estadual, pelo DECRETO Nº 3.018/04.

Altera os Convênios ICMS

03/99

140/02

relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.

O Conselho Nacional de Política Fazendária – CONFAZ, na sua 113ª reunião ordinária, realizada em Vitória, ES, no dia 2 de abril de 2004, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei n° 5.172, de 25 de outubro de 1966) e nos arts. 6° e 10 da Lei Complementar n° 87, de 13 de setembro de 1996, resolve celebrar o seguinte

C O N V Ê N I O

Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados conforme segue:

ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado			Óleo Combustível
	Internas	Interestaduais	Internas	Interestaduais		Internas	Interestaduais
	Internas	Interestaduais	Internas	Alíq. 7%	Alíq. 12%	Internas	Interestaduais
AC	17,80%	57,07%	20,00%	48,81%	40,81%	9,62%	36,42%
AL	34,28%	79,03%	12,23%	39,16%	31,68%	16,94%	40,89%
AM	19,37%	59,16%	23,46%	53,09%	51,76%	9,62%	36,42%
AP	39,23%	85,64%	15,04%	42,65%	34,98%	32,52%	59,67%
BA	27,96%	75,29%	31,69%	63,30%	54,53%	10,30%	37,27%
CE	21,80%	62,40%	34,17%	66,37%	57,43%	9,62%	36,42%
DF	21,45%	61,93%	35,02%	67,42%	58,42%	9,94%	46,58%
ES	66,57%	122,10%	37,48%	70,47%	61,31%	66,57%	122,10%
GO	51,71%	105,01%	36,20%	71,18%	61,98%	10,07%	32,62%
MA	26,18%	68,24%	14,95%	42,54%	34,87%	9,62%	36,42%
MG	90,92%	154,56%	114,83%	-	152,07%	15,47%	40,82%
*MS	41,38%	88,50%	154,45%	215,52%	198,56%	34,56%	62,12%
MT	69,67%	124,93%	114,64%	184,10%	184,10%	138,36%	184,70%
PA	21,09%	72,98%	20,44%	60,01%	51,41%	9,62%	36,42%
PB	18,09%	57,45%	15,45%	43,15%	35,46%	22,29%	47,33%
PE	38,23%	84,30%	36,37%	69,09%	60,00%	16,28%	40,10%
PI	22,14%	62,85%	45,79%	80,78%	71,16%	11,89%	34,81%
PR	72,79%%	133,50%	38,41%	56,98%	48,54%	20,23%	46,67%
RJ	31,92%	88,46%	34,36%	81,09%	71,35%	11,35%	23,46%
RN	24,43%	65,90%	31,915	63,57%	54,78%	13,23%	36,42%
RO	34,26%	79,01%	32,81%	64,68%	55,83%	9,97%	36,86%
RR	17,80%	47,25%	20,00%	48,81%	40,81%	9,97%	36,86%
RS	41,62%	88,83%	34,52%	66,80%	57,84%	9,97%	32,49%
SC	66,61%	122,15%	44,18%	78,79%	69,19%	9,93%	36,81%
SE	25,11%	71,39%	11,47%	42,01%	34,38%	10,48%	39,23%
SP	69,29%	125,72%	25,00%	-	46,67%	10,48%	34,73%
TO	33,32%	77,76%	71,19%	112,28%	100,87%	58,60%	91,09%

*MVA’s alteradas por este Convênio ICMS

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustiv.		GNV
UF	Internas	Interestad.	Internas	Interestad.	Internas	Interestad.	Internas	Interest.	Internas
AC	96,17%	161,56%	29,44%	72,59%	116,45%	160,78%	29,76%	56,34%	30%
AL	86,45%	148,60%	27,18%	53,23%	73,36%	97,00%	35,10%	62,77%	204,97%
AM	113,57%	184,76%	43,61%	76,28%	95,89%	136,01%	20,45%	45,12%	30%
AP	93,33%	157,77%	79,95%	116,81%	125,55%	156,31%	33,17%	60,45%	30%
BA	65,23%	126,34%	27,84%	50,40%	98,32%	138,97%	31,46%	58,38%	203,53%
CE	72,78%	136,68%	12,78%	50,38%	95,61%	135,68%	29,76%	56,34%	269,81%
DF	68,25%	124,34%	31,09%	48,97%	73,88%	97,59%	9,94%	46,58%	30%
ES	66,57%	122,10%	86,36%	111,78%	52,01%	83,15%	-	-	136,61%
GO	93,18%	161,06%	36,98%	67,06%	127,96%	159,05%	56,63%	88,71%	30%
MA	75,19%	133,59%	26,76%	52,72%	68,25%	102,72%	-	-	30%
MG	90,92%	154,56%	27,74%	55,78%	73,07%	111,06%	-	-	207,40%
*MS	96,03%	161,38%	45,36%	75,13%	126,43%	157,31%	-	-	146,29%
MT	133,85%	189,97%	148,92%	172,91%	159,50%	180,32%	148,92%	178,91%	223,41%
PA	68,00%	140,00%	37,92%	66,17%	97,38%	137,81%	29,76%	56,34%	30%
PB	63,90%	118,53%	20,97%	45,75%	74,69%	110,47%	19,52%	44,00%	182,13%
*PE	84,30%	145,74%	19,34%	45,54%	92,76%	119,05%	30,31%	57,00%	168,96%
PI	69,15%	125,54%	26,08%	51,90%	53,40%	84,82%	100,00%	100,00%	30%
PR	75,01%	136,49%	27,54%	44,93%	115,03%	144,35%	38,29%	68,69%	30%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	49,45%	84,50%	-
*RN	72,73%	130,30%	25,42%	51,10%	84,19%	121,92%	-	-	201,67%
RO	87,17%	149,55%	17,77%	57,03%	108,54%	136,98%	-	-	-
RR	107,72%	159,65%	45,81%	75,67%	118,16%	162,84%	-	-	-
RS	96,55%	162,07%	29,05%	46,65%	105,31%	133,30%	30,70%	57,47	-
SC	117,84%	190,45%	43,04%	62,55%	188,64%	228,00%	40,80%	69,64%	30%
SE	66,82%	128,52%	26,75%	52,71%	83,34%	120,89%	35,63%	63,41%	212,01%
SP	69,29%	125,72%	32,32%	50,36%	103,01%	130,69%	-	-	-
TO	84,86%	146,48%	26,67%	52,61%	84,06%	109,15%	58,60%	91,09%	30%

* MVA’s alteradas por este Convênio ICMS

ANEXO III

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AC	163,48%	251,30%	36,46%	81,95%	85,90%	147,87%	45,89%	94,53%
AL	123,74%	198,32%	52,61%	83,87%	108,03%	136,40%	88,89%	127,58%
AM	166,96%	255,95%	82,89%	120,34%	95,89%	136,01%	139,74%	219,65%
AP	93,33%	157,77%	79,95%	116,81%	125,55%	156,31%	194,33%	292,44%
BA	166,72%	265,37%	86,16%	135,65%	120,39%	150,45%	84,83%	122,69%
CE	91,97%	162,97%	32,69%	87,98%	130,13%	194,60%	62,48%	116,64%
DF	68,25%	124,34%	31,09%	48,97%	73,88%	97,59%	-	-
ES	66,57%	122,10%	86,36%	111,78%	52,01%	83,15%	61,80%	115,74%
GO	110,73%	184,77%	49,44%	82,24%	148,68%	182,59%	53,64%	104,85%
MA	75,19%	133,59%	26,76%	52,72%	68,25%	102,72%	101,11%	142,30%
MG	125,63%	200,85%	50,97%	84,11%	88,80%	130,24%	117,89%	190,53%
*MS	96,03%	161,38%	45,36%	75,13%	126,43%	157,31%	98,03%	138,59%
MT	133,85%	189,97%	148,92%	178,91%	72,95%	180,32%	296,68%	391,88%
PA	68,00%	140,00%	37,92%	66,17%	97,38%	137,81%	217,46%	353,51%
PB	63,90%	118,53%	20,97%	45,75%	74,69%	110,47%	57,87%	90,20%
PE	84,30%	145,74%	19,34%	45,54%	92,76%	119,05%	38,88%	85,17%
PI	69,15%	125,54%	26,08%	51,90%	53,40%	84,82%	65,53%	120,70%
PR	75,01%	136,49%	27,54%	44,93%	115,03%	144,35%	42,86%	90,48%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	42,37%	77,96%
RN	90,00%	153,33%	37,96%	66,21%	102,61%	144,11%	37,80%	83,73%
RO	86,26%	148,35%	34,75%	62,35%	108,54%	136,92%	45,89%	94,53%
RR	156,38%	220,48%	82,26%	119,59%	172,69%	228,55%	68,16%	124,22%
RS	96,55%	162,07%	29,05%	46,65%	105,31%	133,30%	-	-
SC	117,84%	190,45%	43,04%	63,87%	188,64%	236,90%	40,80%	65,12%
SE	66,82%	128,52%	26,75%	52,71%	83,34%	120,89%	46,29%	76,26%
SP	69,29%	125,72%	32,32%	50,36%	103,01%	130,69%	40,76%	87,69%
TO	84,86%	146,48%	26,67%	52,61%	84,06%	109,15%	258,06%	331,39%

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII, IX e X do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados conforme segue:

ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	Internas	Interestaduais	Intenas	Interestaduais
AL	88,11%	150,81%	28,63%	54,97%
AM	19,37%	59,16%	9,62%	36,42%
AP	95,01%	160,02%	32,88%	60,10%
BA	79,13%	145,32%	10,30%	32,89%
CE	72,58%	136,41%	9,62%	32,07%
DF	64,91%	119,88%	9,94%	46,58%
ES	85,18%	146,90%	-	-
GO	81,13%	144,78%	10,07%	32,62%
MA	76,36%	135,14%	18,98%	32,18%
MG	169,61%	259,48%	27,02%	54,90%
*MS	93,52%	158,02%	34,56%	62,12%
MT	74,26%	142,01%	129,72%	175,77%
PA	67,86%	139,80%	-	-
PB	64,05%	118,73%	22,69%	47,82%
PE	99,83%	166,44%	16,28%	40,10%
PI	65,38%	120,51%	11,89%	34,81%
PR	150,63%	238,69%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
RN	73,435	131,24%	13,31%	36,51%
RO	85,15%	146,87%	9,62%	36,42%
RS	96,55%	162,06%	13,04%	36,19%
SC	64,42%	119,22%	9,93%	36,81%
SE	79,64%	146,09%	32,52%	59,67%
SP	137,87%	217,17%	18,73%	44,80%
TO	82,49%	143,32%	58,60%	91,09%

*MVA’s alteradas por este Convênio ICMS

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

	Gasolina Automotivas		Óleo Diesel		GLP		Óleo Combustível
	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	169,63%	259,51%	40,90%	69,76%	73,36%	97,00%	36,95%	65,00%
AM	325,53%	467,38%	94,33%	134,14%	137,01%	185,55%	25,99%	51,80%
AP	179,52%	272,70%	120,82%	166,05%	125,55%	156,31%	34,92%	62,55%
BA	153,16%	246,79%	23,99%	65,32%	98,35%	138,97%	31,46%	58,38%
CE	146,47%	137,63%	24,00%	65,33%	95,61%	135,68%	35,44%	63,19%
DF	132,40%	209,87%	43,78%	63,39%	73,88%	97,59%	9,94%	46,58%
ES	136,95%	215,94%	105,79%	133,85%	52,49%	83,72%	-	-
GO	274,34%	462,60%	67,43%	104,18%	181,91%	220,35%	56,63%	88,71%
MA	152,69%	236,92%	40,79%	69,63%	68,25%	102,72%	81,11%	141,48%
MG	169,61%	259,48%	52,76%	86,29%	73,07%	111,06%	-	-
*MS	175,45%	267,27%	59,16%	91,76%	126,43%	157,31%	-	-
MT	142,38%	215,27%	139,52%	169,71%	117,99%	138,90%	139,52%	169,71%
PA	136,60%	237,99%	35,39%	63,12%	99,33%	140,16%	-	-
PB	134,80%	213,07%	34,49%	62,04%	74,69%	110,47%	20,98%	45,76%
PE	166,44%	255,25%	30,08%	58,63%	92,76%	119,05%	30,31%	57,00%
PI	132,27%	209,69%	38,80%	67,23%	53,40%	84,82%	100,00%	100,00%
PR	150,63%	238,69%	39,32%	58,32%	137,43%	169,81%	-	66,61%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	50,13	85,34%
RN	148,38%	231,17%	39,57%	68,16%	84,19%	121,92%	-	-
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	181,27%	275,03%	39,44%	58,45%	105,31%	133,30%	38,88%	67,33%
SC	249,67%	366,22%	63,30%	85,56%	188,64%	228,00%	40,80%	69,94%
SE	139,52%	228,12%	41,19%	70,11%	83,34%	120,89%	-	-
SP	137,87%	217,17%	46,35%	66,31%	103,01%	130,69%	-	-
TO	159,75%	246,34%	38,70%	67,10%	84,06%	109,15%	60,07%	92,85%

*MVA’s alteradas por este Convênio ICMS

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais
AL	68,27%	124,35%	32,42%	59,55%
AM	17,80%	57,06%	9,62%	36,42%
AP	74,47%	132,63%	38,62%	67,01%
BA	61,48%	121,21%	13,36%	36,58%
CE	57,07%	115,16%	13,11%	36,28%
DF	52,19%	102,93%	9,94%	46,58%
ES	56,55%	108,74%	-	-
GO	106,06%	178,46%	13,05%	36,20%
MA	58,12%	110,83%	3,06%	37,41%
MG	139,25%	219,00%	30,55%	59,20%
*MS	77,17%	136,22%	34,99%	62,63%
MT	69,67%	162,03%	138,44%	179,76%
PA	54,53%	120,76%	-	-
PB	47,98%	97,31%	27,91%	54,11%
PE	73,22%	130,95%	17,85%	41,99%
PI	53,06%	104,07%	14,99%	38,54%
PR	120,06%	197,38%	-	68,65%
RJ	68,36%	140,51%	-	25,76%
RN	55,92%	107,90%	18,44%	42,70%
RO	68,24%	124,33%	-	-
RR	77,47%	136,63%	15,01%	38,57%
RS	91,41%	155,21%	15,01%	38,57%
SC	64,42%	119,22%	9,93%	36,81%
SE	57,88%	116,27%	36,08%	63,95%
SP	112,14%	182,85%	19,11%	45,25%
TO	67,07%	122,76%	58,63%	91,12%

*MVA’s alteradas por este Convênio ICMS

ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotivas		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	133,65%	211,53%	49,77%	80,45%	76,74%	100,84%	41,32%	70,26%
AM	167,63%	256,84%	69,12%	103,76%	103,49%	145,17%	21,92%	46,89%
AP	142,26%	223,02%	111,92%	155,33%	126,27%	157,12%	39,30%	67,83%
BA	124,38%	207,37%	35,05%	80,06%	110,51%	153,62%	33,62%	60,99%
CE	118,02%	198,66%	35,39%	80,52%	110,06%	153,09%	38,84%	67,28%
DF	110,84%	181,13%	52,84%	73,68%	79,86%	104,39%	9,94%	46,58%
ES	108,74%	178,32%	117,28%	146,90%	83,92%	121,59%	-	-
GO	142,89%	228,24%	46,975%	79,24%	145,43%	178,90%	59,63%	92,33%
MA	119,54%	192,71%	49,28%	79,85%	74,15%	109,82%	86,59%	148,79%
MG	139,25%	219,00%	64,47%	100,57%	76,91%	115,75%	-	-
*MS	145,65%	227,54%	71,18%	106,24%	127,93%	159,01%	-	-
MT	133,85%	189,97%	149,49%	179,55%	167,35%	187,72%	149,49	179,55%
PA	114,40%	206,29%	43,56%	72,97%	111,02%	154,24%	-	-
PB	105,38%	173,85%	42,46%	71,64%	78,33%	114,85%	25,02%	50,62%
PE	130,95%	207,94%	40,85%	71,77%	93,00%	119,32%	30,65%	57,41%
PI	111,97%	182,63%	48,48%	78,89%	59,44%	92,10%	100,00%	100,00%
PR	120,06%	197,38%	48,70%	68,98%	171,91%	208,99%	-	68,65%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	56,50%	93,21%
RN	116,45%	188,60%	47,69%	77,95%	86,62%	124,84%	-	-
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	146,30%	228,40%	50,46%	70,98%	105,32%	133,31%	36,71%	64,71%
SC	172,98%	263,97%	66,77%	89,51%	197,39%	237,94%	-	-
SE	110,51%	188,36%	49,26%	79,84%	85,76%	123,81%	-	-
SP	112,14%	182,85%	54,27%	75,30%	142,73%	175,83%	-	-
TO	131,65%	208,87%	49,17%	79,72%	88,88%	114,64%	65,90%	99,87%

*MVA’s alteradas por este Convênio ICMS

ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF.	Internas	Interestaduais	Internas	Interestaduais
AL	135,72%	214,30%	34,55%	62,10%
AM	17,80%	57,06%	9,62%	36,42%
AP	144,38%	225,83%	38,99%	67,46%
BA	106,03%	174,71%	37,50%	65,67%
CE	117,78%	198,33%	14,66%	38,15%
DF	106,66%	175,54%	9,94%	46,58%
ES	132,05%	209,40%	-	-
GO	106,44	178,98%	96,13%	136,30%
MA	121,00%	194,67%	90,37%	153,83%
MG	237,85%	350,47%	32,94%	62,12%
*MS	142,50%	223,34%	40,75%	69,57%
MT	191,54%	284,88%	150,43%	198,99%
PA	114,22%	206,03%	-	-
PB	105,57%	174,10%	28,34%	54,62%
PE	150,41%	233,88%	21,63%	46,54%
PI	107,25%	176,33%	17,04%	41,01%
PR	215,15%	325,88%	-	74,28%
RJ	134,02%	234,32%	0,00%	29,29%
RN	117,33%	189,78%	18,52%	42,79%
RO	132,02%	209,36%	0,00%	0,00%
RS	146,30%	228,40%	18,24%	42,46%
SC	66,61%	122,15%	9,93%	36,81%
SE	126,69%	210,53%	38,62%	67,01%
SP	198,09%	297,45%	24,26%	51,54%
TO	128,68%	204,91%	65,90%	99,88%

*MVA’s alteradas por este Convênio ICMS

ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustivel
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	237,89%	350,52%	65,93%	99,92%	107,28%	135,54%	43,25%	72,59%
AM	239,58%	352,77%	65,02%	98,82%	95,82%	136,01%	20,45%	45,12%
AP	250,28%	367,04%	160,05%	213,31%	169,68%	206,46%	41,13%	70,03%
BA	219,45%	337,61%	48,83%	98,44%	139,98%	189,14%	37,50%	65,67%
CE	211,01%	326,04%	48,84%	98,46%	136,68%	185,15%	41,67%	70,69%
DF	191,23%	288,31%	67,63%	90,49%	107,90%	136,25%	9,94%	46,58%
ES	196,93%	295,91%	139,93%	172,64%	84,50%	122,29%	-	-
GO	202,49%	309,47%	41,86%	73,005%	135,78%	167,93%	63,83%	97,36%
MA	216,65%	322,21%	65,80%	99,76%	103,57%	145,27%	90,37%	153,83%
MG	237,85%	350,47%	80,28%	119,86%	109,93%	156,01%	-	-
*MS	245,18%	360,24%	87,44%	125,83%	170,74%	207,65%	-	-
MT	311,77%	410,59%	162,12%	193,70%	210,33%	235,23%	162,12%	193,70%
PA	201,95%	331,35%	59,44%	92,10%	141,18%	190,57%	-	-
PB	194,24%	292,32%	58,38%	90,82%	111,36%	154,65%	26,55%	52,46%
PE	233,88%	345,18%	53,52%	87,22%	130,48%	161,91%	36,30%	64,22%
PI	191,06%	288,08%	63,46%	96,94%	85,60%	123,62%	100,00%	100,00%
PR	215,15%	325,88%	62,43%	84,58%	178,31%	216,27%	-	74,28%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	57,21%	94,09%
RN	211,25%	315,00%	64,37%	98,03%	122,86%	168,50%	-	-
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%		-
RS	252,47%	369,96%	62,57%	84,74%	145,48%	178,95%	45,27%	75,03%
SC	338,18%	484,24%	90,38%	116,34%	245,11%	292,17%	47,28%	77,44%
SE	202,25%	314,04%	66,27%	100,33%	121,83%	167,26%	-	-
SP	198,09%	297,45%	70,62%	93,89%	142,73%	175,83%
TO	225,51%	334,01%	63,33%	96,79%	120,07%	150,08%	67,43%	101,72%

*MVA’s alteradas por este Convênio ICMS

ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	223,56%	331,41%	69,07%	103,70%	108,03%	136,40%	99,27%	140,09%
AM	431,92%	609,22%	147,49%	198,18%	137,01%	185,55%	152,00%	236,01%
AP	179,52%	272,70%	120,82%	166,05%	125,55%	156,31%	205,32%	307,09%
BA	550,71%	791,38%	215,02%	279,54%	356,50%	418,81%	84,33%	122,69%
CE	200,57%	311,74%	24,00%	65,33%	95,61%	135,68%	30,00%	73,33%
DF	132,40%	209,87%	43,78%	63,39%	73,88%	97,59%	-	-
ES	136,95%	215,94%	105,79%	133,85%	52,49%	83,72%	61,80%	115,74%
GO	269,32%	363,95%	67,43%	104,18%	181,91%	220,35%	53,10%	104,13%
MA	152,69%	236,92%	40,79%	69,63%	68,25%	102,72%	112,00%	155,42%
MG	194,12%	292,16%	65,49%	101,81%	88,80%	130,24%	122,59%	196,79%
*MS	175,45%	267,27%	59,16%	91,76%	126,43%	157,31%	104,06%	145,86%
MT	142,38%	215,27%	139,52%	169,71%	117,99%	138,90%	294,39%	393,88%
PA	136,60%	237,99%	35,39%	63,12%	99,33%	140,16%	-	-
PB	134,80%	213,07%	34,49%	62,04%	74,69%	110,47%	68,35%	102,83%
PE	166,44%	255,25%	30,08%	58,63%	92,76%	119,05%	41,72%	88,95%
PI	132,27%	209,69%	38,80%	67,23%	53,40%	84,82%	72,52%	130,03%
PR	150,63%	238,69%	39,32%	58,32%	137,43%	169,81%	39,17%	85,73%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	45,69%	82,11%
RN	173,21%	264,29%	53,53%	84,98%	102,61%	144,11%	40,88%	87,84%
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	181,27%	275,03%	39,44%	58,45%	105,32%	133,31%	-	-
SC	249,67%	366,22%	63,30%	85,56%	186,64%	228,00%	-	-
SE	139,52%	228,12%	41,19%	70,11%	83,34%	120,89%	54,34%	85,95%
SP	137,87%	217,17%	46,35%	66,31%	103,01%	130,69%	47,69%	96,92%
TO	159,75%	246,34%	38,70%	67,10%	84,06%	109,15%	276,91%	354,11%

*MVA’s alteradas por este Convênio ICMS

ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	180,37%	273,83%	55,95%	87,89%	74,46%	98,25%	53,18%	84,55%
AM	234,54%	346,05%	115,38%	159,49%	103,49%	145,17%	141,74%	222,33%
AP	142,26%	223,02%	111,92%	155,33%	126,27%	157,12%	209,39%	312,51%
BA	230,51%	352,76%	152,45%	204,15%	356,55%	418,81%	84,83%	122,69%
CE	142,25%	231,85%	35,39%	80,52%	110,06%	153,09%	33,41%	77,88%
DF	110,84%	181,13%	52,84%	73,68%	79,86%	104,39%	-	-
ES	108,74%	178,32%	117,28%	146,90%	83,92%	121,59%	65,44%	120,59%
GO	139,70%	223,92%	46,97%	79,24%	145,43%	178,90%	47,05%	96,07%
MA	119,54%	192,71%	49,28%	79,85%	74,15%	109,82%	110,36%	153,45%
MG	161,00%	248,00%	78,17%	117,28%	93,00%	135,36%	129,04%	205,39%
*MS	145,65%	227,54%	71,18%	106,24%	127,93%	159,01%	107,14%	149,56%
MT	133,85%	189,97%	149,49%	179,55%	166,35%	187,72%	296,68%	391,88%
PA	114,40%	206,29%	43,56%	72,97%	111,02%	154,24%	-	-
PB	105,38%	173,85%	42,46%	71,64%	78,33%	114,85%	65,13%	98,95%
PE	130,95%	207,94%	40,85%	71,77%	93,00%	119,32%	45,98%	94,64%
PI	111,97%	182,63%	48,48%	78,89%	59,44%	92,10%	73,99%	131,99%
PR	120,06%	197,38%	48,70%	68,98%	171,91%	208,99%	42,23%	84,75%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	49,18%	86,47%
RN	138,09%	217,46%	62,46%	95,74%	105,29%	147,33%	44,84%	93,13%
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	146,30%	228,40%	50,46%	70,98%	105,32%	133,31%	-	-
SC	172,98%	263,97%	66,77%	89,51%	197,39%	237,94%	-	-
SE	110,51%	188,36%	49,26%	79,84%	85,76%	123,81%	53,02%	84,36%
SP	112,14%	182,85%	54,27%	75,30%	142,73%	175,83%	47,97%	97,29%
TO	131,65%	208,87%	49,17%	79,72%	88,88%	114,64%	274,53%	351,24%

*MVA’s alteradas por este Convênio ICMS

ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	305,46%	440,62%	99,11%	139,89%	148,73%	182,65%	108,44%	151,13%
AM	324,47%	465,96%	110,15%	153,20%	95,89%	136,01%	139,74%	219,65%
AP	250,28%	367,04%	160,05%	213,31%	169,68%	206,46%	220,93%	327,91%
BA	268,67%	405,03%	140,31%	189,53%	224,97%	269,29%	84,83%	122,69%
CE	279,29%	419,57%	48,84%	98,46%	136,68%	185,15%	36,65%	82,20%
DF	191,23%	288,31%	67,63%	90,49%	107,90%	136,25%	-	-
ES	196,93%	295,91%	139,93%	172,64%	84,50%	122,29%	70,08%	126,77%
GO	199,02%	304,08%	41,86%	73,00%	135,78%	167,93%	45,65%	94,20%
MA	216,65%	322,21%	65,80%	99,76%	103,57%	145,27%	121,75%	167,17%
MG	268,57%	391,42%	95,31%	138,18%	129,02%	179,29%	133,98%	211,97%
*MS	245,18%	360,24%	87,44%	125,83%	170,74%	207,65%	113,45%	157,17%
MT	311,77%	410,59%	162,12%	193,70%	210,33%	235,23%	162,12%	193,70%
PA	201,95%	331,35%	59,44%	92,10%	141,18%	190,57%	-	-
PB	194,24%	292,32%	58,38%	90,82%	111,36%	154,65%	76,10%	112,16%
PE	233,88%	345,18%	53,52%	87,22%	130,48%	161,91%	48,97%	98,62%
PI	191,06%	288,08%	63,46%	96,94%	85,60%	123,62%	81,35%	141,80%
PR	215,15%	325,88%	62,43%	84,58%	178,31%	216,27%	45,73%	94,84%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	52,6%	90,82%
RN	242,37%	356,50%	80,80%	117,84%	145,14%	195,35%	48,09%	97,45%
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%	-	-
RS	252,47%	369,96%	62,57%	84,74%	145,48%	178,95%	-	-
SC	338,18%	484,24%	90,38%	116,34%	245,11%	292,17%	-	-
SE	202,25%	314,04%	66,27%	100,33%	121,83%	167,26%	61,43%	94,50%
SP	198,09%	297,45%	70,62%	93,89%	142,73%	175,83%	55,25%	107,00%
TO	225,51%	334,01%	63,33%	96,79%	120,07%	150,08%	294,25%	375,00%

*MVA’s alteradas por este Convênio ICMS

ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

UF.	Álcool Hidratado
	Internas	Interestaduais
	Internas	7%	12%
AL	34,47%	71,86%	62,62%
AM	22,61%	51,16%	49,88%
AP	25,32%	60,16%	51,55%
BA	37,97%	81,77%	72,00%
CE	46,15%	86,79%	76,75%
DF	47,08%	87,97%	77,87%
ES	49,76%	91,40%	81,11%
GO	45,48%	82,84%	73,01%
MA	25,22%	60,04%	51,43%
MG	134,02%	-	183,01%
*MS	177,18%	254,25%	235,21%
MT	170,35%	257,18%	257,18%
PA	31,53%	81,70%	71,93%
PB	25,76%	60,73%	52,09%
PE	48,55%	89,85%	79,64%
PI	58,81%	102,97%	92,06%
PR	50,86%	-	61,89%
RJ	46,36%	105,51%	94,46%
RN	43,69%	83,65%	73,77%
RS	46,53%	87,27%	77,20%
SC	34,98%	-	67,38%
SE	21,43%	59,98%	51,38%
SP	36,17%	-	64,67%
TO	86,48%	138,34%	125,52%

*MVA’s alteradas por este Convênio ICMS

Cláusula terceira Ficam convalidados os procedimentos adotados até a data da vigência deste convênio, pelo Estado do Rio Grande do Norte, no tocante às margens de valor agregado a que se refere este convênio.

Cláusula quarta Este convênio entra em vigor no quinto dia após a data de sua publicação no Diário Oficial da União.

Vitória, ES, 2 de abril de 2004.